Both of the candidates in France’s upcoming election are talking about tax cuts – but while Emmanuel Macron would slash France’s corporate tax rate, his opponent, Marine Le Pen, would cut the rate for smaller businesses, and increase taxation of companies which hire foreign workers.
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The flagship 2025 tax legislation has sprawling implications for multinationals, including changes to GILTI and foreign-derived intangible income. Barry Herzog of HSF Kramer assesses the impact
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